GIBSON DUNN
200 Park Avenue
New York, NY 10166-0193
Tel 212.351.4000 www.gibsondunn.com
Glenn R. Pollner
Direct: +1 212.351.2333
Fax: +1 212.351.6333 GPollner@gibsondunn.com
July 25, 2013
VIA EDGAR AND HAND DELIVERY
United States Securities and
Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Tamara Tangen and Mr. Matthew Crispino
| RE: | Liquid Holdings Group, Inc. |
Registration Statement on Form S-1
Registration No. 333-187859
Dear Ms. Tangen and Mr. Crispino:
On behalf of Liquid Holdings Group, Inc., a Delaware corporation (the “Company”), we would like to notify you that Amendment No. 7 to the Registration Statement (“Amendment No. 7”) is being filed concurrently herewith. For ease of reference, we have enclosed with the copy of this letter eight (8) copies, in paper format, of Amendment No. 7, which have been marked to show changes from the filing of Amendment No. 6 to the Registration Statement.
Amendment No. 7 reflects an update to the disclosure related to legal proceedings.
* * *
Please direct any questions or comments concerning this letter or the enclosed materials to the undersigned at (212) 351-2333.
Sincerely,
/s/ Glenn R. Pollner
Glenn R. Pollner
| cc: | Brian Storms, Liquid Holdings Group, LLC |
Kenneth Shifrin, Liquid Holdings Group, LLC
Jose Ibietatorremendia, Liquid Holdings Group, LLC
Edward F. Petrosky, Sidley Austin LLP
James O’Connor, Sidley Austin LLP
Edwin O’Connor, Gibson, Dunn & Crutcher LLP
